xx药集团制药总厂销售内部控制制度设计.doc

xx药集团制药总厂销售内部控制制度设计

摘要

销售环节是企业最重要的环节，它决定资金流动的速度和企业的经营成果。因此，对销售收入的确认、应收账款信用体系的建立和销售内部控制制度的设计都对销售环节有着重要的影响。针对xx药集团制药总厂应收账款信用体系建立问题，简述了企业的自然概况和管理概况，概括了国内外信用管理体系的研究动态，对本设计的研究范围进行了界定。在销售收如确认上，分别进行已实现的销售收入的确认和可实现的销售收入的确认。销售业务核算中，选择了现销和赊销进行核算，并列出会计分录。对xx药集团制药总厂的销售内部控制制度做出了具体的规定，职责分工与授权批准制度设计、销售与发货控制制度的设计、销售与收款业务会计核算控制制度的设计、应收账款业务内部控制方法的设计、其他应收款业务内部控制方法的设计、预付业务内部控制方法的设计，方便于企业的管理。

关键词　销售核算　信用体系　内部控制

Abstract

Sales is the most important aspect, which determines the speed of capital flows, operating results and businesses. Therefore, sales revenue recognition, accounts receivable credit and marketing system of internal control system design has an important link to the sales impact. Harbin Pharmaceutical Group for the pharmaceutical plant to establish a credit system for accounts receivable problems, a brief overview of the enterprise and management of the natural profile, a summary of domestic and international credit management system of research, the design of this study were defined. Admission, such as in the sales confirmation, the separate sales have been achieved can be achieved recognition and confirmation of sales. Sales accounts, select the credit for the current marketing and accounting, and accounting entries are listed. General Pharmaceutical Factory of Harbin Pharmaceutical Group's sales of the internal control system has made specific provisions for division of responsibilities and powers delegated by the system design, sales and delivery control system design, sales and receivables business accounting control system design, should be accounts receivable business methods of internal control design, other receivables business methods of internal control design, pre-paid business methods of internal controls designed to facilitate the management of enterprises.

Sales link is the most important link, its decision of cash flow speed and business results. Therefore, the confirmation of sales, accounts receivable credit system and the establishment of internal control system design sales are sales link has important influence. For group pharmaceutical factory establish accounts receivable credit system, describes the general and management of enterprise nature, credit management system were summarized the research dynamic range of design research, this paper define. In the sales confirmation on the charge such as, has realized sales confirmation and can achieve sales confirmation. Sales business accounting, the choice of the pin and the credit accounts and accounting entries. For group general pharmaceutical factory, the internal control system of the sales made specific provision, responsibilities and authorized system design, sales and delivery control system design, sales and payment business accounting control system design, the account receivable internal control method of business design, other receivables business internal control method of design, business internal control method of advance design, convenience in enterprise management.

key words  Sales Accounting  Credit system  Internal Control

 
目录
摘要 
Abstract 

第1章 xx药集团制药总厂企业概况 
1.1企业自然概况 
1.2企业管理概况 
第2章 xx药集团制药总厂应收账款信用体系的建立 
第3章 xx药集团制药总厂销售核算制度设计 
3.1销售收入确认设计 
3.2会计科目设计 
3.3账簿设计 
3.4销售业务处理设计 
3.4.1现销 
3.4.2赊销 
第4章 xx药集团制药总厂销售内部控制制度的具体设计 
4.1销售业务与收款业务控制制度的设计 
4.1.1职责分工与授权批准制度设计 
4.1.2销售与发货控制制度的设计 
4.1.3销售与收款业务会计核算控制制度的设计 
4.2应收及预付业务控制制度的设计 
4.2.1应收账款业务内部控制方法的设计 
4.2.2其他应收款业务内部控制方法的设计 
4.2.3预付业务内部控制方法的设计 
结束语 
致谢 
参考文献 
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